Determine the topics, subtopics and sections of the Codification for the following balance sheet events.

Codification Balance Sheet Event Reference. Codifications are either 330-10-35 or 330-10-30

a. Inventory initial measurement

b. Application of the lower-of-cost-or-market rule for inventory

c. Accounts receivable initial measurement

d. Application of bad debt provision

e. Property, plant, and equipment, initial measurement

f. Depreciation